eta lañā sṛje puruṣa sakala saṁsāra
koṭi aṁśa-millions of parts and parcels; koṭi śakti-millions and millions of energies; koṭi avatāra-millions upon millions of incarnations; eta-all this; lañā-taking; sṛje-creates; puruṣa-the original person, Mahā-Viṣṇu; sakala saṁsāra-all the material world.
Mahā-Viṣṇu creates the entire material world, with millions of His parts, energies and incarnations. māyā -the external energy; yaiche -as; dui aṁśa -two parts; nimitta -the cause; upādāna -the ingredients; māyā -the material energy; nimitta-hetu -original cause; upādāna -ingredients; pradhāna -immediate cause; puruṣa -the person Lord Viṣṇu; īśvara -the Supreme Personality of Godhead; aiche -in that way; dvi-mūrti ha-iyā -taking two forms; viśva-sṛṣṭi kare -creates this material world; nimitta -the original cause; upādāna -the material cause; lañā -with. Just as the external energy consists of two parts-the efficient cause [nimitta] and the material cause [upādāna], māyā being the efficient cause and pradhāna the material cause-so Lord Viṣṇu, the Supreme Personality of Godhead, assumes two forms to create the material world with the efficient and material causes.
Since materialistic philosophers and scientists are too much engaged with their imperfect senses, naturally they conclude that the living force is a product of a material combination. But the actual fact is just the opposite. Matter is a product of spirit. According to the Bhagavad-gītā, the supreme spirit, the Personality of Godhead, is the source of all energies. When one advances in research work by studying a limited substance within the limits of space and time, one is amazed by the various wonderful cosmic manifestations, and naturally one goes on hypnotically accepting the path of research work or the inductive method. Through the deductive way of understanding, however, one accepts the Supreme Absolute Person, the Personality of Godhead, as the cause of all causes, who is full with diverse energies and who is neither impersonal nor void. The impersonal manifestation of the Supreme Person is another display of His energy. Therefore the conclusion that matter is the original cause of creation is completely different from the real truth. The material manifestation is caused by the glance of the Supreme Personality of Godhead, who is inconceivably potent. Material nature is electrified by the supreme authority, and the conditioned soul, within the limits of time and space, is trapped by awe of the material manifestation. In other words, the Supreme Personality of Godhead is actually realized in the vision of a material philosopher and scientist through the manifestations of His material energy. For one who does not understand the power of the Supreme Personality of Godhead or His diverse energies because of not knowing the relationship between the source of the energies and the energies themselves, there is always a chance of error, which is known as vivarta. As long as materialistic scientists and philosophers do not come to the right conclusion, certainly they will hover above the material field, bereft of proper understanding of the Absolute Truth.